Sean Cao’s research investigates the informational role of disclosures and its implications for various capital market participants including shareholders (e.g., the mispricing of accounting information), managers (e.g., compensation designing and technological innovation), institutional investors (activists), board directors, analyst forecasts and supply-chain relationship. His research has been published in the Journal of Accounting Research and Contemporary Accounting Research. He has taught Ph.D. seminars in financial accounting and courses in both taxation and financial accounting, including “Federal Taxation” and “Intermediate Financial Accounting.”